Files
accounted/extensions/general/skatteverket/index.ts
T
Jakob WennbergandClaude Opus 4.6 d0b3f21bde feat: remove AI extensions, restructure settings, and add atomic voucher commits (#157)
Remove AI-dependent extensions (ai-chat, ai-categorization, receipt-ocr,
invoice-inbox) and their infrastructure (lib/ai/*, ai-consent, LangChain/
Anthropic/OpenAI deps) to simplify core and reduce bundle size.

Restructure monolithic settings page into dedicated sub-pages (company,
bookkeeping, invoicing, tax, banking, api, account, team, templates) with
shared layout and sidebar navigation.

Add atomic commit_journal_entry RPC so voucher number increment and status
update happen in a single transaction — prevents burned numbers on constraint
failures. Add continuity check report and voucher gap explanation tracking.

Co-authored-by: Claude Opus 4.6 (1M context) <noreply@anthropic.com>
2026-04-01 17:08:00 +02:00

649 lines
22 KiB
TypeScript

import crypto from 'crypto'
import type { Extension, ExtensionContext } from '@/lib/extensions/types'
import { NextResponse } from 'next/server'
import { buildAuthorizeUrl, exchangeCodeForTokens } from './lib/oauth'
import { storeTokens, getTokens, deleteTokens } from './lib/token-store'
import { skvRequest, SkatteverketAuthError } from './lib/api-client'
import { rutorToMomsuppgift, formatRedovisare, formatRedovisningsperiod } from './lib/mappers'
import { calculateVatDeclaration } from '@/lib/reports/vat-declaration'
import type { VatPeriodType } from '@/types'
/**
* Skatteverket integration extension.
*
* Enables filing momsdeklaration (VAT declaration) directly to Skatteverket
* via their Momsdeklaration API 1.0. Users authenticate with BankID through
* the `per` (e-legitimation) OAuth2 flow.
*
* Required environment variables:
* - SKATTEVERKET_OAUTH2_CLIENT_ID
* - SKATTEVERKET_OAUTH2_CLIENT_SECRET
* - SKATTEVERKET_APIGW_CLIENT_ID
* - SKATTEVERKET_APIGW_CLIENT_SECRET
* - SKATTEVERKET_TOKEN_ENCRYPTION_KEY
*
* Optional:
* - SKATTEVERKET_OAUTH_BASE_URL (defaults to test environment)
* - SKATTEVERKET_API_BASE_URL (defaults to test environment)
*/
export const skatteverketExtension: Extension = {
id: 'skatteverket',
name: 'Skatteverket Integration',
version: '1.0.0',
settingsPanel: {
label: 'Skatteverket',
path: '/settings/account',
},
apiRoutes: [
// ── OAuth: Start authorization ──────────────────────────────────
// Builds the Skatteverket OAuth2 authorize URL and redirects the user
// to BankID login. Stores state token in extension settings for CSRF validation.
{
method: 'GET',
path: '/authorize',
handler: async (request: Request, ctx?: ExtensionContext) => {
if (!ctx) {
return NextResponse.json({ error: 'Extension context required' }, { status: 500 })
}
const state = crypto.randomUUID()
const appUrl = process.env.NEXT_PUBLIC_APP_URL || 'http://localhost:3000'
const redirectUri = `${appUrl}/api/extensions/ext/skatteverket/callback`
// Store state for CSRF validation in callback
await ctx.settings.set('oauth_state', state)
await ctx.settings.set('oauth_redirect_uri', redirectUri)
const authorizeUrl = buildAuthorizeUrl(redirectUri, state)
return NextResponse.redirect(authorizeUrl)
},
},
// ── OAuth: Callback ─────────────────────────────────────────────
// Receives the auth code from Skatteverket after BankID login.
// Exchanges code for tokens immediately (5-minute code expiry).
// skipAuth: true — browser redirect from Skatteverket. We handle
// user identification via the stored state token + Supabase session.
{
method: 'GET',
path: '/callback',
skipAuth: true,
handler: async (request: Request) => {
const appUrl = process.env.NEXT_PUBLIC_APP_URL || 'http://localhost:3000'
const url = new URL(request.url)
const code = url.searchParams.get('code')
const state = url.searchParams.get('state')
const error = url.searchParams.get('error')
if (error) {
const desc = url.searchParams.get('error_description') || 'Okänt fel'
return NextResponse.redirect(
`${appUrl}/reports?tab=vat-declaration&skv_error=${encodeURIComponent(desc)}`
)
}
if (!code || !state) {
return NextResponse.redirect(
`${appUrl}/reports?tab=vat-declaration&skv_error=${encodeURIComponent('Saknar auktoriseringskod')}`
)
}
// Exchange code FIRST — 5-minute expiry, do this before anything else
const { createClient } = await import('@/lib/supabase/server')
const supabase = await createClient()
// Verify user session (browser should still have cookies)
const { data: { user } } = await supabase.auth.getUser()
if (!user) {
return NextResponse.redirect(
`${appUrl}/login?redirect=${encodeURIComponent('/reports?tab=vat-declaration')}`
)
}
// Validate CSRF state
const { data: settingsData } = await supabase
.from('extension_data')
.select('value')
.eq('company_id', user.id)
.eq('extension_id', 'skatteverket')
.eq('key', 'oauth_state')
.single()
if (!settingsData || settingsData.value !== state) {
return NextResponse.redirect(
`${appUrl}/reports?tab=vat-declaration&skv_error=${encodeURIComponent('Ogiltig state-parameter (CSRF)')}`
)
}
// Get the stored redirect URI
const { data: redirectData } = await supabase
.from('extension_data')
.select('value')
.eq('company_id', user.id)
.eq('extension_id', 'skatteverket')
.eq('key', 'oauth_redirect_uri')
.single()
const redirectUri = redirectData?.value ||
`${appUrl}/api/extensions/ext/skatteverket/callback`
try {
const tokens = await exchangeCodeForTokens(code, redirectUri)
await storeTokens(supabase, user.id, tokens)
// Clean up CSRF state
await supabase
.from('extension_data')
.delete()
.eq('company_id', user.id)
.eq('extension_id', 'skatteverket')
.eq('key', 'oauth_state')
return NextResponse.redirect(
`${appUrl}/reports?tab=vat-declaration&skv_connected=true`
)
} catch (err) {
console.error('[skatteverket] Token exchange failed:', err)
return NextResponse.redirect(
`${appUrl}/reports?tab=vat-declaration&skv_error=${encodeURIComponent(
err instanceof Error ? err.message : 'Token exchange misslyckades'
)}`
)
}
},
},
// ── Connection status ───────────────────────────────────────────
{
method: 'GET',
path: '/status',
handler: async (_request: Request, ctx?: ExtensionContext) => {
if (!ctx) {
return NextResponse.json({ error: 'Extension context required' }, { status: 500 })
}
const tokens = await getTokens(ctx.supabase, ctx.companyId)
if (!tokens) {
return NextResponse.json({ connected: false })
}
const expired = tokens.expires_at < Date.now()
const canRefresh = tokens.refresh_token !== null && tokens.refresh_count < 10
return NextResponse.json({
connected: true,
expired,
canRefresh,
scope: tokens.scope,
expiresAt: new Date(tokens.expires_at).toISOString(),
})
},
},
// ── Disconnect ──────────────────────────────────────────────────
{
method: 'POST',
path: '/disconnect',
handler: async (_request: Request, ctx?: ExtensionContext) => {
if (!ctx) {
return NextResponse.json({ error: 'Extension context required' }, { status: 500 })
}
await deleteTokens(ctx.supabase, ctx.companyId)
return NextResponse.json({ success: true })
},
},
// ── Validate declaration (dry run) ──────────────────────────────
// Sends momsuppgift to Skatteverket's /kontrollera endpoint.
// Returns ERROR/WARNING/OK without saving anything.
{
method: 'POST',
path: '/declaration/validate',
handler: async (request: Request, ctx?: ExtensionContext) => {
if (!ctx) {
return NextResponse.json({ error: 'Extension context required' }, { status: 500 })
}
try {
const { redovisare, redovisningsperiod, momsuppgift } =
await parseDeclarationRequest(request, ctx)
console.log('[skatteverket] Validating:', {
redovisare,
redovisningsperiod,
momsuppgift: JSON.stringify(momsuppgift),
})
const response = await skvRequest(
ctx.supabase,
ctx.companyId,
'POST',
`/kontrollera/${redovisare}/${redovisningsperiod}`,
momsuppgift
)
if (!response.ok) {
const text = await response.text()
console.error('[skatteverket] Validate error:', response.status, text)
return NextResponse.json(
{ error: `Skatteverket svarade med ${response.status}: ${text}` },
{ status: response.status }
)
}
const data = await response.json()
return NextResponse.json({ data })
} catch (err) {
return handleSkvError(err)
}
},
},
// ── Save draft ──────────────────────────────────────────────────
// Saves momsuppgift to Skatteverket's "Eget utrymme".
// Returns validation results. Optionally lock for signing.
{
method: 'POST',
path: '/declaration/draft',
handler: async (request: Request, ctx?: ExtensionContext) => {
if (!ctx) {
return NextResponse.json({ error: 'Extension context required' }, { status: 500 })
}
try {
const { redovisare, redovisningsperiod, momsuppgift } =
await parseDeclarationRequest(request, ctx)
console.log('[skatteverket] Sending draft:', {
redovisare,
redovisningsperiod,
momsuppgift: JSON.stringify(momsuppgift),
})
const response = await skvRequest(
ctx.supabase,
ctx.companyId,
'POST',
`/utkast/${redovisare}/${redovisningsperiod}`,
momsuppgift
)
if (!response.ok) {
const text = await response.text()
console.error('[skatteverket] Draft error:', response.status, text)
return NextResponse.json(
{ error: `Skatteverket svarade med ${response.status}: ${text}` },
{ status: response.status }
)
}
const data = await response.json()
// Track submission status
await ctx.settings.set(
`submission_${redovisningsperiod}`,
JSON.stringify({
status: 'draft_saved',
redovisare,
redovisningsperiod,
kontrollresultat: data.kontrollresultat,
updatedAt: new Date().toISOString(),
})
)
return NextResponse.json({ data })
} catch (err) {
return handleSkvError(err)
}
},
},
// ── Fetch draft ─────────────────────────────────────────────────
{
method: 'GET',
path: '/declaration/draft',
handler: async (request: Request, ctx?: ExtensionContext) => {
if (!ctx) {
return NextResponse.json({ error: 'Extension context required' }, { status: 500 })
}
try {
const { redovisare, redovisningsperiod } = parseQueryParams(request, ctx)
const response = await skvRequest(
ctx.supabase,
ctx.companyId,
'GET',
`/utkast/${redovisare}/${redovisningsperiod}`
)
if (response.status === 404) {
return NextResponse.json({ data: null })
}
if (!response.ok) {
const text = await response.text()
return NextResponse.json(
{ error: `Skatteverket svarade med ${response.status}: ${text}` },
{ status: response.status }
)
}
const data = await response.json()
return NextResponse.json({ data })
} catch (err) {
return handleSkvError(err)
}
},
},
// ── Delete draft ────────────────────────────────────────────────
{
method: 'DELETE',
path: '/declaration/draft',
handler: async (request: Request, ctx?: ExtensionContext) => {
if (!ctx) {
return NextResponse.json({ error: 'Extension context required' }, { status: 500 })
}
try {
const { redovisare, redovisningsperiod } = parseQueryParams(request, ctx)
const response = await skvRequest(
ctx.supabase,
ctx.companyId,
'DELETE',
`/utkast/${redovisare}/${redovisningsperiod}`
)
if (response.status !== 204 && !response.ok) {
const text = await response.text()
return NextResponse.json(
{ error: `Skatteverket svarade med ${response.status}: ${text}` },
{ status: response.status }
)
}
await ctx.settings.set(`submission_${redovisningsperiod}`, null)
return NextResponse.json({ success: true })
} catch (err) {
return handleSkvError(err)
}
},
},
// ── Lock draft for signing ──────────────────────────────────────
// Returns a signeringslänk (deep link) that the user opens
// in a new tab to sign with BankID on Skatteverket's site.
{
method: 'PUT',
path: '/declaration/lock',
handler: async (request: Request, ctx?: ExtensionContext) => {
if (!ctx) {
return NextResponse.json({ error: 'Extension context required' }, { status: 500 })
}
try {
const { redovisare, redovisningsperiod } = parseQueryParams(request, ctx)
const response = await skvRequest(
ctx.supabase,
ctx.companyId,
'PUT',
`/las/${redovisare}/${redovisningsperiod}`
)
if (!response.ok) {
const text = await response.text()
return NextResponse.json(
{ error: `Skatteverket svarade med ${response.status}: ${text}` },
{ status: response.status }
)
}
const data = await response.json()
await ctx.settings.set(
`submission_${redovisningsperiod}`,
JSON.stringify({
status: 'draft_locked',
redovisare,
redovisningsperiod,
signeringslank: data.signeringslank,
updatedAt: new Date().toISOString(),
})
)
return NextResponse.json({ data })
} catch (err) {
return handleSkvError(err)
}
},
},
// ── Unlock draft ────────────────────────────────────────────────
{
method: 'DELETE',
path: '/declaration/lock',
handler: async (request: Request, ctx?: ExtensionContext) => {
if (!ctx) {
return NextResponse.json({ error: 'Extension context required' }, { status: 500 })
}
try {
const { redovisare, redovisningsperiod } = parseQueryParams(request, ctx)
const response = await skvRequest(
ctx.supabase,
ctx.companyId,
'DELETE',
`/las/${redovisare}/${redovisningsperiod}`
)
if (response.status !== 204 && !response.ok) {
const text = await response.text()
return NextResponse.json(
{ error: `Skatteverket svarade med ${response.status}: ${text}` },
{ status: response.status }
)
}
await ctx.settings.set(
`submission_${redovisningsperiod}`,
JSON.stringify({
status: 'draft_saved',
redovisare,
redovisningsperiod,
updatedAt: new Date().toISOString(),
})
)
return NextResponse.json({ success: true })
} catch (err) {
return handleSkvError(err)
}
},
},
// ── Fetch submitted declaration ─────────────────────────────────
{
method: 'GET',
path: '/declaration/submitted',
handler: async (request: Request, ctx?: ExtensionContext) => {
if (!ctx) {
return NextResponse.json({ error: 'Extension context required' }, { status: 500 })
}
try {
const { redovisare, redovisningsperiod } = parseQueryParams(request, ctx)
const response = await skvRequest(
ctx.supabase,
ctx.companyId,
'GET',
`/inlamnat/${redovisare}/${redovisningsperiod}`
)
if (response.status === 404) {
return NextResponse.json({ data: null })
}
if (!response.ok) {
const text = await response.text()
return NextResponse.json(
{ error: `Skatteverket svarade med ${response.status}: ${text}` },
{ status: response.status }
)
}
const data = await response.json()
return NextResponse.json({ data })
} catch (err) {
return handleSkvError(err)
}
},
},
// ── Fetch decided declaration ───────────────────────────────────
{
method: 'GET',
path: '/declaration/decided',
handler: async (request: Request, ctx?: ExtensionContext) => {
if (!ctx) {
return NextResponse.json({ error: 'Extension context required' }, { status: 500 })
}
try {
const { redovisare, redovisningsperiod } = parseQueryParams(request, ctx)
const response = await skvRequest(
ctx.supabase,
ctx.companyId,
'GET',
`/beslutat/${redovisare}/${redovisningsperiod}`
)
if (response.status === 404) {
return NextResponse.json({ data: null })
}
if (!response.ok) {
const text = await response.text()
return NextResponse.json(
{ error: `Skatteverket svarade med ${response.status}: ${text}` },
{ status: response.status }
)
}
const data = await response.json()
return NextResponse.json({ data })
} catch (err) {
return handleSkvError(err)
}
},
},
],
}
// ── Helpers ───────────────────────────────────────────────────────────
/**
* Parse and validate declaration request body.
* Computes momsuppgift from gnubok's VAT calculation if not provided directly.
*/
async function parseDeclarationRequest(
request: Request,
ctx: ExtensionContext
): Promise<{
redovisare: string
redovisningsperiod: string
momsuppgift: ReturnType<typeof rutorToMomsuppgift>
}> {
const body = await request.json()
const { periodType, year, period } = body as {
periodType: VatPeriodType
year: number
period: number
}
if (!periodType || !year || !period) {
throw new Error('Saknar obligatoriska fält: periodType, year, period')
}
// Get company settings for redovisare formatting
const { data: settings } = await ctx.supabase
.from('company_settings')
.select('org_number, entity_type')
.eq('company_id', ctx.companyId)
.single()
if (!settings?.org_number) {
throw new Error('Organisationsnummer saknas i företagsinställningar')
}
const redovisare = formatRedovisare(settings.org_number, settings.entity_type)
const redovisningsperiod = formatRedovisningsperiod(periodType, year, period)
// Calculate VAT declaration from the general ledger
const declaration = await calculateVatDeclaration(
ctx.supabase,
ctx.companyId,
periodType,
year,
period
)
const momsuppgift = rutorToMomsuppgift(declaration.rutor)
return { redovisare, redovisningsperiod, momsuppgift }
}
/**
* Parse redovisare and redovisningsperiod from query params.
* Used by GET/PUT/DELETE endpoints that don't need a full body.
*/
function parseQueryParams(
request: Request,
ctx: ExtensionContext
): { redovisare: string; redovisningsperiod: string } {
const url = new URL(request.url)
const redovisare = url.searchParams.get('redovisare')
const redovisningsperiod = url.searchParams.get('redovisningsperiod')
if (!redovisare || !redovisningsperiod) {
throw new Error('Saknar obligatoriska parametrar: redovisare, redovisningsperiod')
}
// Suppress unused variable warning — ctx is required by the type signature
void ctx
return { redovisare, redovisningsperiod }
}
/**
* Convert Skatteverket errors to appropriate HTTP responses.
*/
function handleSkvError(err: unknown): NextResponse {
if (err instanceof SkatteverketAuthError) {
const status = err.code === 'NOT_CONNECTED' ? 401
: err.code === 'BEHORIGHET_SAKNAS' ? 403
: err.code === 'SESSION_EXPIRED' || err.code === 'REFRESH_EXHAUSTED' ? 401
: 403
return NextResponse.json(
{ error: err.message, code: err.code },
{ status }
)
}
console.error('[skatteverket] API error:', err)
return NextResponse.json(
{ error: err instanceof Error ? err.message : 'Okänt fel' },
{ status: 500 }
)
}